Gales Holdings Pty Ltd v Valuer General [2006] NSWLEC 798

Land and Environment Court of New South Wales

CITATION : Gales Holdings Pty Ltd v Valuer General [2006] NSWLEC 798

APPLICANT Gales Holdings Pty Ltd PARTIES : RESPONDENT Valuer General

FILE NUMBER(S) : 30945; 30946 of 2005

CORAM: Talbot J

KEY ISSUES: Valuation of Land :- objection in respect of several parcels of undeveloped land with mixed potential valued in one line

Environmental Protection and Biodiversity Conservation Act 1999 (Cth) LEGISLATION CITED: Land and Environment Court Rules 1996 Valuation of Land Act 1916

DATES OF HEARING: 22/11/2006, 23/11/2006, 24/11/2006

DATE OF JUDGMENT: 12/22/2006

APPLICANT Mr T F Robertson SC SOLICITORS Woolf Associates LEGAL REPRESENTATIVES: RESPONDENT Mr G Newport, barrister SOLICITORS NSW Crown Solicitors

JUDGMENT: THE LAND AND ENVIRONMENT COURT OF NEW SOUTH WALES

Talbot J

22 December 2006

30945 of 2005 Gales Holdings Pty Ltd v Valuer General 30946 of 2005 Gales Holdings Pty Ltd v Valuer General

Judgment

1 These matters are appeals to the Court following a decision of the Valuer General to disallow objections to land value respectively at base date 1 July 2003 for the 2004 tax year and 1 July 2004 for the 2005 tax year. 2 The lands the subject of the valuation are in several parcels as follows: · Lot 10, DP 857710 comprising 41.97 ha with frontages to Elrond Drive, Rotumah Street, The Tweed Coast Road, Moreton Street, Ozone Street, Pacific Street and Zephyr Street at west Kingscliff. · Lots 11, 12, 13 and 14 DP 871753 and Lots 1-9 DP 781714 comprising in total an area of 28.5 ha. Lots 11–14 have frontage to Turnock Street and Elrond Drive, Kingscliff, whereas Lots 1–9 do not have frontage to a public road.